scholarly journals ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) SEBAGAI SUMBER PENDAPATAN ASLI DAERAH KABUPATEN MINAHASA, KABUPATEN MINAHASA UTARA, DAN KOTA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Juriko Chichi ◽  
Grace B. Nangoi ◽  
Sonny Pangerapan

The collection of land and building tax is based on law no. 12 year 1985. Land and building tax for rural and urban district is a new potential income for own-source revenue. The purpose of this research is to find out the effectiveness and contribution of land and building tax for rural and urban district as a own-source revenue for Minahasa District, Northern Minahasa District, and Manado City. This research uses the qualitative descriptive method. Method that used for data collection in this research is direct interview with the parties appointed by the Local Revenue Office in each district. Result of the research shows that the effectiveness of land and building tax for rural and urban district for Northern Minahasa District is 103,26% (very effective), Manado City is 95,52% (effective), and Minahasa District is 69,78% (less effective). The contributions of land and building tax for rural and urban district for own-source revenue for Northern Minahasa District is 17,27% (less), Manado City is 9,46% (very less), and Minahasa District is 5,29% (very less).Keyword : PBB-P2, income, effectiveness, contributions

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Felia Lintong ◽  
Harijanto Sabijono ◽  
Meily Y. B. Kalalo

Basically Tax is a levy or a contribution to the state and also the main source of income from taxes. Law no. 12 Year 1985 is the basis of collecting Land and Building Tax, while Land Tax and Rural and Urban Buildings are potential for the revenue of local origin. The purpose of this study was to determine the effectiveness and contribution of land taxes and rural and urban buildings in South Minahasa District and Manado City. The research used is a qualitative descriptive method. The research data is collected by direct interviews with the parties concerned and by literature study. The results showed that the effectiveness of tax revenue earth and rural and urban buildings South Minahasa District 88.12% (quite effective), and Manado City 95.52% (effective). The contribution of the land tax and rural and urban buildings to the local revenue of South Minahasa Regency is 4.55% (very less), and Manado City is 9.46% (very less).Keywords: PBB-P2, income, effectiveness, and contribution


2020 ◽  
Vol 1 (4) ◽  
pp. 159-165
Author(s):  
Dian Setiawan

Describe the implementation of the fingerprint electronic absence policy on the discipline and performance of civil servants as well as the impact it has on implementing the fingerprint electronic absence policy. Qualitative descriptive method describes various conditions and situations as the object of research. The data collection techniques used were observation, documentation and interviews. After the implementation of fingerprint electronic attendance, discipline increases and obligations as employees have been carried out in accordance with applicable regulations. The application of sanctions in the regional government of seluma regency is in accordance with the regulations of civil servants and the provision of rewards for employees who excel has been carried out properly, to inspire other employees, so that they can work better.  


2018 ◽  
Vol 6 (2) ◽  
pp. 105
Author(s):  
Muammar Khaddafi ◽  
Annesa Dianty Darwin

This study was conducted to determine the imposition of a progressive tax rate on motor vehicle taxes based on The Four Maxims in Pasaman Barat Regency, Sumatra Barat. The method used in this study was a qualitative descriptive method. The type of data used in this study was primary and secondary data. Data collection techniques in this study were interviews, observations, and documentation. The purpose of this study was to determine how to impose a progressive tax rate on motorized vehicle tax based on four principles of tax collection. The results show that the tax principle as still appropriate and relevant to be applied, namely the principles of tax collection proposed by Adam Smith, which are equality, legal certainty, the convenience of payment, and principles efficiency (economic of collection).


Society ◽  
2019 ◽  
Vol 7 (1) ◽  
pp. 21-36
Author(s):  
Rizky Octa Putri Charin ◽  
Arief Hidayat

The resources of Customary Forest play an important role for Talang Mamak Indigenous People to survive. The exploitation of the forest by private company and investor has caused a violent conflict. The situation of the indigenous people becomes worsen since local government does not fully protect their rights on the forest.  Even, Local government tends to defend private company and investor in addressing the conflict. Customary forest of Talang Mamak indigenous people is in the oligarchs grip and conflict of interest with their elder. The Indigenous people are in crossroad, to preserve or to release their heritage and right. This study aims to determine the efforts of Talang Mamak Indigenous People to maintain their existence in the customary forest resources battle with private company and investor. This study used qualitative descriptive method. The data collection were documentation analysis and other relevant literature. This study used Theory of Oligarchy (Winters 2011) as grounded theory. The result found that the efforts of the indigenous people to fight for their rights getting weak. Some of them begin to accept compensation from the company and investor, in other word, some of them are willing to release their heritage and right on the forest.


2018 ◽  
Author(s):  
STIM Sukma

The purpose of this study was to determine the pricing policy applied by selling PT.Wicaksana Overseas Internasional.Analisis data in this study using qualitative descriptive method and data collection by observation and interviews. These results indicate that the right pricing will affect the volume increase in sales and satisfaction to consumers. Because prices affect the volume of sales and the purchasing decision. Therefore, setting the selling price of products made by the International Overseas PT.Wicaksana already running well by doing and observation visit directly into the field, and conduct periodic surveys in the field and carried out by the marketing department who has been given the task by the leadership and results of the research findings discussed in the meeting and obtained conclusions and results that have been agreed. This means that pricing in the International Overseas PT.Wicaksana doing some process so that pricing is done going well and accepted by consumers.


Author(s):  
Lies Fajarwati Wijaya ◽  
Winarti Winarti ◽  
Joko Suranto

The e-retribution public service innovation by the Surakarta City Trade Office is a new concept regarding the online levy payment system. First launched in mid-2016, E-retribution as part of the implementation of smart government is included in the smart city indicator. This study uses the typology theory of public service innovation Muluk (2008). Research location in the city trade office Surakarta, with a qualitative descriptive method. The data collection technique was obtained by purposive sampling through informant interviews, observations and documents. The results show that the public service innovation with the e-retribution program can simplifying public services and saving more time, costs and human resources, ensuring accountable transactions. In addition, E-retribution has an impact on increasing Solo Local Revenue every year.


2021 ◽  
Vol 13 (2) ◽  
pp. 116
Author(s):  
Jamiati KN ◽  
Naila Waliya Hamima ◽  
Velda Ardia

Companies must have innovative ways of communicating messages to compete with other companies because of the many new companies that have sprung up. One of them is by using television media. However, with the increasing number of companies placing advertisements, the number of TV stations in Indonesia is now around 1027 television stations. The public's tendency to switch channels has made advertising conditions worse so that creative advertising is needed. Using a qualitative descriptive method focuses on describing, analyzing, and interpreting Tokopedia advertisements from television media. The data collection techniques used were observation, literature study, and documentation. The results showed that the Tokopedia WIB "Waktu Indonesia Belanja" advertisement was always on television. The advert is inspiring and easy to remember. This advertising has creativity as seen from the indicators of connectedness, suitability, and novelty.


2019 ◽  
Vol 10 (1) ◽  
pp. 137
Author(s):  
Heru Setiawan

This research examines and discovers the variation and formation of slang in the street food court (angkringan) of the Perpek community, Ponorogo Regency, which is indicated by a variant of the slang language. This research uses a qualitative descriptive method. The research data is in the form of words from languages that contain slang forms and are spoken by sellers and buyers. Data collection uses observation techniques supported by note-taking techniques. The data analysis technique used is the equivalent method and the method of religion. The findings of this research are four processes of the formation of slang language in terms of the formation of phonological structures, namely: (1) reversing the overall arrangement of letters, for example "mahal" to "laham", (2) giving an insert at the beginning and at the end both vowels and consonants, for example "kopi" becomes "ngikop", (3) exchanges consonants and replaces one or two letters, for example "sedikit" becomes "sikit", and (4) words are shortened or cut without changing their meanings, for example "mama cantik" to be "macan". The results of the research findings indicate the formation of new slang languages that are different from the original languages, both from Indonesian and regional languages (Javanese). Penelitian ini mengkaji dan menemukan variasi dan pembentukan bahasa slang di angkringan komunitas Perpek, Kabupaten Ponorogo, yang terindikasi ditemuakan varian bahasa slang. Penelitian ini menggunakan metode diskriptif kualitatif. Data penelitian berupa kata dari bahasa yang mengandung bentuk bahasa slang dan dituturkan oleh penjual dan pembeli. Pengumpulan data menggunakan teknik observasi yang didukung dengan teknik simak-libat-catat. Teknik analisis data yang digunakan adalah metode padan dan metode agih. Dari penelitian ini diperoleh temuan berupa empat proses pembentukan variasi bahasa slang dari segi pembentukan struktur fonologis, yaitu: (1) membalikkan susunan huruf secara keseluruhan, misal "mahal" menjadi "laham", (2) memberikan sisipan di awal dan di akhir kata, baik vokal maupun konsonan, misal "kopi" menjadi "ngikop", (3) menukar konsonan dan mengganti satu atau dua huruf,  misal "sedikit" menjadi "sikit", dan (4) kata dipendekkan atau dipotong tanpa mengubah maknanya, misal "mama cantik" menjadi "macan". Hasil temuan penelitian menunjukkan adanya pembentukan bahasa slang baru yang berbeda dari bahasa aslinya, baik dari bahasa Indonesia maupun bahasa daerah (bahasa Jawa).


2019 ◽  
Vol 2 (1) ◽  
pp. 22
Author(s):  
Shella Budiawan

The purpose of this study is to reveal the Triple Bottom Line in the application of management accounting in the mining industry in Donggala Regency. This research method uses Qualitative Descriptive Method with respondents as many as 30 people who are communities around the location of the company, community leaders, and local government. The analytical tool used in this study is Phenomenology Analysis and data collection techniques carried out by conducting interviews, observation, and documentation to respondents directly.Based on the result of this research shows that company is PT. Balikpapan Ready Mix is not apply yet the concept of Triple Bottom Line in implementation of environment managementaccounting in the company.


2021 ◽  
Vol 14 (1) ◽  
pp. 41-52
Author(s):  
Partono Partono ◽  
Hesti Nila Wardhani ◽  
Nuri Indah Setyowati ◽  
Annuriana Tsalitsa ◽  
Siti Nurrahayu Putri

Tujuan dari penelitian ini untuk mengetahui strategi dalam meningkatkan kompetensi 4C (Critical Thinking, Creativity, Communication, & Collaborative). Kompetensi 4C sangat diperlukan di masa mendatang dalam mencari tenaga kerja karena persaingan semakin ketat. Banyak juga tugas-tugas yang seharusnya dilakukan oleh manusia tetapi tergantikan dengan robot. Hal tersebut dikarenakan pada abad ke-21 ini perkembangan teknologi semakin pesat. Sehingga perlu ada keterampilan yang tidak dimiliki oleh robot yaitu keterampilan kompetensi 4C. SIDH (Sekolah Indonesia Den Haag) merupakan salah satu sekolah Indonesia luar negeri yang sangat memperhatikan kompetensi 4C. Pada sekolah tersebut selalu berupaya untuk meningkatkan kompetensi 4C dengan berbagai strategi. Dengan cara diskusi saat pembelajaran, mengikuti ekstrakulikuler, dan bekerjasama dengan pusdatin. Meningkatkan kompetensi 4C di SIDH juga dapat melalui melalui pembelajarn PAI. Pada penelitian ini menggunakan metode diskriptif kualitatif. Metode ini memberikan data berupa data verbal. Teknik pengumpulan data yang digunakan yaitu wawancara dengan guru di SIDH yaitu Safreni Candra Sari dan Ponco Handayawati melalui media aplikasi zoom dan dokumen yang diperoleh berupa gambar atau foto yang menunjukkan beberapa kegiatan di SIDH. Strategies to Improve 4C Competencies (Critical Thinking, Creativity, Communication & Collaborative)The purpose of this research is to find out strategies to improve 4C competence (Critical Thinking, Creativity, Communication, & Collaborative). 4C competence is needed in the future is looking for workers because the competition is getting tougher. There are also many tasks that should be done by humans but are replaced by robots. This is because in the 21st century the development of technology is increasingly rapid. So there need to be skills that robots don't have, namely 4C competency skills. SIDH (Sekolah Indonesia Den Haag) is one of the Indonesian overseas schools that pays attention to 4C competencies. The school always tries to improve 4C competence with various strategies. For example, through discussions during learning, taking extracurricular activities, and collaborating with Pusdatin. Improving 4C competence at SIDH can also be done through learning PAI. This study using a qualitative descriptive method. This method provides data in the form of verbal data. Data collection techniques used were interviews with teachers at SIDH, namely Safreni Candra Sari and Ponco Handayawati through the zoom application media and documents obtained in the form of pictures or photos showing some of the activities at SIDH.


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